Unit 5 • Lesson 30.8h
Deductions and Net Pay
To teach students how to calculate what an employee actually takes home (net pay) after all required deductions, and understand the employer's additional cost burden.
What You'll Learn
- ▶Calculate net pay by subtracting deductions from gross pay
- ▶Identify and apply federal income tax withholding
- ▶Explain the difference between employee deductions and employer payroll expenses
- ▶Calculate employer FICA (Social Security and Medicare) obligations
Key Concepts
Gross pay to net pay calculation
Federal income tax withholding
Employee deductions vs. employer payroll expenses
+1 more concepts
Lesson Phases
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Activate prior knowledge and introduce the net pay problem
Introduction
Explicit instruction on deduction types and net pay calculation
Guided Practice
Guided practice calculating net pay with various employee scenarios
Independent Practice
Algorithmic practice calculating net pay with automatic feedback
Assessment
Exit ticket on deductions, net pay, and employer obligations
Closing
Reflection and preview of payroll timing and liabilities
How You'll Learn
Explicit instruction on deduction types and calculations
Guided practice with payroll register format
Algorithmic practice for mastery